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2011 (5) TMI 854 - AT - Income TaxExtract: .......ed on their merits, we are not inclined to adjudicate the grounds raised by the assessee on matters of jurisdiction of reopening the assessments. These grounds are rejected as academic. In the result these appeals filed by the assessee are allowed. The order pronounced in the open court at the time of hearing on Thursday, the 19th day of May, 2011.
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